Cases
Heckendorn v. Canada, 2005 DTC 5310, 2005 FC 802
In response to a submission that the Act was not properly enacted, Hargrave P. applied the proposition (pp. 5313 and 5314) that "'it is a matter...
Paragraph 20(1)(c)
Subparagraph 20(1)(c)(ii)
Articles
Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Beneficiaries Resident in Canada", Chapter 4 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.
CRA requirement that a devisee formally assume the mortgage (p. 284)
The CRA has-also taken the position that when an inter vivos trust (or...
Paragraph 20(1)(r)
Articles
Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Classification of Trusts for Income Tax Purposes", Chapter 2 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.
Services rendered to subsidiary (p. 116)
[P]art XI.3 imposes a refundable tax on an RCA equal to 50 percent of the amount of any contributions to...